All materials are added at the end of the process and the inspection point is at 70% completion

Under the FIFO method, what are the equivalent units for conversion cost?

Cost Data: : Work in Process - Beginning Materials P 10,400 Conversion costs P 13,800 Cost added this month: Materials P 120,000 Conversion costs P 320,400 Production Data: Work in Process - Beginning (40% incomplete 7,500 units Started in production - current month 80,000 units Transferred out 72,500 units Work in process - ending (70% to be done) 13,000 units Normal lost units 1,100 units Abnormal lost units 900 units